Today is the last date for filing GSTR-1 return for the month of July and there will be no further extension. <br/><br/>The Finance Ministry has asked the tax payers who have not yet filed their GSTR-1 return for July to do so immediately. <br/><br/>Once a taxpayer files GSTR-1 return by 10th October, the corresponding entries in GSTR-2A of his buyer shall get auto populated. <br/><br/>The buyer shall finalize his GSTR-2 after making modifications if required, in GSTR-2A. The Input Tax Credit shall be availed by the buyer based on his GSTR-2. <br/><br/>However, if a taxpayer does not file GSTR-1 by today, his buyer may face difficulty in availing ITC of the tax paid on his supplies.<br/><br/>The Ministry has asked all suppliers of goods or services, especially B2B suppliers, to furnish their outward supply details in GSTR-1 by the due date so that no difficulty is faced by their buyers in availing ITC and the return cycle can be completed in due course.